公共安全:企业管理会计的核心社会责任  

Public Security:The Core Social Responsibility of Enterprise Managerial Accounting

作　　者：罗述权[1] 郑震[2] LUO Shu-quan;ZHENG Zhen(Hunan College of Information,Changsha 410200;Hunan University of Finance and Economics,Changsha 410205)

机构地区：[1]湖南信息职业技术学院,湖南长沙410205 [2]湖南财政经济学院,湖南长沙410205

出　　处：《财务与金融》2020年第3期45-51,共7页Accounting and Finance

摘　　要：三聚氰胺事件、长春长生疫苗事件等安全事件警醒我们,公共安全是企业管理会计的核心社会责任。企业有效履行公共安全责任,是多元共治的一项系统工程。企业管理会计从构建企业公共安全战略、加强公共安全预算管理、强化公共安全绩效考核和增强公共安全决策能力等方面履行公共安全责任。社会管理者应该从完善法规、健全制度,绩效引导等方面加强对企业的要求、监管和督导,并厘清边界,鼓励企业担当责任。只有履行公共安全责任,企业才能持续提升价值,并实现企业和社会共赢共享。"公共安全预算"和"清零决策"概念,是本文的研究创新。The security incidents like the melamine incident,the Changchun Changsheng vaccine incident and so on,remind us that the public security is the core social responsibility of enterprise managerial accounting.It is a systematic project of multi-co-governance for enterprises to fulfill the responsibility of public safety effectively.The Enterprise managerial accounting fulfills the public security responsibility from the aspects of constructing the enterprise public security strategy,strengthening the public security budget management,strengthening the public security performance appraisal and enhancing the public security decision-making ability.Social managers should strengthen the requirement and supervision of enterprises from the aspects of perfecting laws and regulations,perfecting systems and performance guidance,and clarify the boundary,encourage relative responsibility.Only by fulfilling the responsibility of public security,can the enterprise continuously enhance its value and realize the win-win sharing between the enterprise and the society.The public safety budget and reset decision-making are the research innovations of this paper.

关 键 词：企业管理会计 公共安全责任 公共安全预算 清零决策 

分 类 号：F230[经济管理—会计学]